Biplanes-R-Us provides sight-seeing tours in vintage biplanes. The company is owned by Charlie Nightman. The closing balances at the end of October 2022 and the chart of accounts is shown below. Biplanes-R-Us Balance Sheet As at October 31, 2022 Assets Liabilities Cash $7,100 Accounts Payable $8,500 Accounts Receivable $6,500 Unearned Revenue $3,200 Prepaid Insurance $1,400 Bank Loan $19,700 Equipment $38,800 Total Liabilities $31,400 Owners' Equity Nightman, Capital $22,400 Total Assets $53,800 Total Liabilities & Owners' Equity $53,800 Account Description Account # Account Description Account # ASSETS REVENUE Cash 101 Service Revenue 400 Accounts Receivable 105 EXPENSES Prepaid Insurance 110 Advertising Expense 500 Equipment 120 Insurance Expense 515 LIABILITIES Interest Expense 520 Accounts Payable 200 Telephone Expense 550 Interest Payable 205 Unearned Revenue 210 Bank Loan 215 OWNER'S EQUITY Nightman, Capital 300 Nightman, Withdrawals 310 During the month of November, Biplanes-R-Us had the following transactions. Do not enter dollar signs or commas in the input boxes. Date Account Title and Explanation PR Debit Credit 2022 Nov 5 Cash Answer $9,000 Nightman, Capital Answer $9,000 Owner invested cash Nov 10 Cash Answer $2,420 Unearned Revenue Answer $2,420 Received deposit for future services Nov 13 Advertising Expense Answer $780 Accounts Payable Answer $780 Record advertising bill Nov 15 Telephone Expense Answer $180